Sh. Harjit Singh Chadha, New Delhi V. DCIT, New Delhi

ITA 2094/DEL/2014

• Counselvise Citation: 209420114 RSA 2014
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 26-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 09-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ADHIR K SAMAL
• Keywords: Gift

Judgement Text

1 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC-2: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 2094/DEL/2014 A.Y. : 2009-10 HARJIT SINGH CHADHA, VS. DCIT, CENTRAL CIRC LE-23, C-348, DEFENCE COLONY, ARA CENTRE, NEW DELHI 110 024 JHANDEWALAN EXTN., (PAN : AADPC4802B) NEW DELHI 55 (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. ADHIR K. SAMAL, CA & MS. APPORVA BHARDWAJ, CA DEPARTMENT BY : SH. SUJIT KUMAR, SR. DR DATE OF HEARING : 26-10--2015 DATE OF ORDER : 26-10-2015 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXIII, NEW DELHI DATED 27.12.2013 PERTAINING TO ASSESSMENT YEAR 2009-10. 2. THE GROUNDS OF APPEAL READ AS UNDER:- 1. THAT THE LD. CIT(A) HAS ERRED IN LAW WHILE UPHOLDING THE ADDITION MADE BY THE AO IN RESPECT OF GIFT RECEIVED BY ASSES SEE FROM HIS FATHER IN LAW OF RS. 2,96,590/- BY IGNORING THE SUB MISSIONS OF THE ASSESSEE AND PROVISIONS OF SECTION 56(2)(VI) O F THE INCOME 2 TAX ACT, 1961 AND AS SUCH THE ADDITION OF RS. 2,96,59 0/- MAY PLEASE BE DELETED. 2. THAT THE ASSESSEE CRAVE TO ADD, ALTER, DELETE, MO DIFY OR WITHDRAW ANY OF THE ABOVE GROUNDS AT THE TIME OF HE ARING. 3. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED BY BOTH THE PARTIES, THEREFORE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF CONVENIENCE. 4. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASS ESSEE STATED THAT THE REVENUE HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSE E FOR PRODUCING THE BANK STATEMENT OF THE DONOR ESTABLISHING FUND FLOW THROU GH THE BANKING CHANNEL. HE FURTHER STATED THAT THE ASSESSEE IS HAVING ALL DOCU MENTARY EVIDENCES FOR SUBSTANTIATING HIS CLAIM BEFORE THE REVENUE AUTHORI TIES AND REQUESTED FOR ONE MORE OPPORTUNITY TO SUBSTANTIATE THE CLAIM OF THE ASSESS EE. 5. LD. DR RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW AND STATED THAT SUFFICIENT OPPORTUNITY WAS PROVIDED BY THEM TO THE ASSESSEE. 6. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE OR DERS PASSED BY THE REVENUE AUTHORITIES ALONGWITH RELEVANT RECORDS AVAILABLE WI TH THE APPEAL FILED. I FIND CONSIDERABLE COGENCY IN THE SUBMISSIONS OF THE ASSE SSEE THAT REVENUE HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE FOR PRODUCI NG THE BANK STATEMENT OF THE DONOR ESTABLISHING FUND FLOW THROUGH THE BANKING CHANNEL. I ALSO FIND THAT NOW THE ASSESSEE IS HAVING ALL DOCUMENTARY EVIDENCES FOR SU BSTANTIATING HIS CLAIM BEFORE THE REVENUE AUTHORITIES AND HENCE, HIS REQUEST FOR SEEK ING ONE MORE OPPORTUNITY TO SUBSTANTIATE THE CLAIM OF THE ASSESSEE BEFORE THE A SSESSING OFFICER SEEMS TO BE GENUINE. THEREFORE, IN THE INTEREST OF JUSTICE, I REMIT BACK THE ISSUES IN DISPUTE TO THE 3 FILE OF THE ASSESSING OFFICER TO CONSIDER THE SAME AFRESH, AFTER CONSIDERING ALL THE DOCUMENTS VIZ. BANK STATEMENT OF THE DONOR AND FUND FLOW THROUGH BANKING CHANNEL ETC. THE ASSESEE IS ALSO DIRECTED TO FULLY COOPERATE WITH THE AO AND PRODUCED ALL THE DOCUMENTS BEFORE THE AO TO SUBSTAN TIATE HIS CLAIM. NEEDLESS TO ADD THAT THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPO RTUNITY OF BEING HEARD. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26/10/2015 . SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 26/10/2015 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. D R, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES 4